–Tangible net asset value per share is calculated using net asset value exclusive of intangible assets, goodwill and capitalised development costs and the number of shares in issue at the end of the financial period.

–Return on capital employed is calculated using operating profit before intangible and goodwill adjustment/impairment and the average of opening and closing capital employed. Capital employed is calculated using total shareholder funds plus all long-term liabilities including amounts due to vendors of a long-term nature but excluding deferred tax liabilities and liability for share-based payments.

–Return on invested capital is calculated using net operating profit after tax and average invested capital. Net operating profit after tax is calculated using operating profit before intangible and goodwill adjustment/impairment to which amortisation of acquired intangible assets is added back, and is tax effected at the normalised effective tax rate. Invested capital is calculated using total shareholder funds plus long-term liabilities and short-term interest-bearing liabilities less cash and cash equivalents.

–Return on average shareholders’ equity is calculated using underlying‡ earnings and the average of opening and closing equity attributable to the equity holders of the parent.

–Debt, for the purposes of the debt-to-equity ratio, includes all long-term liabilities including the short-term portion of long-term debt but excluding deferred tax liabilities, amounts due to vendor and liability for share-based payments. Net debt includes cash and cash equivalents.

–Ratios referring to operating profit use operating profit before goodwill and intangible adjustment/impairment.